The Central GST Second Amendment) Bill, 2023 seeks to expand the pool of candidates for appointment of judicial members to the tribunal to include advocates with ten years of experience and substantial experience in litigation matters relating to indirect taxes in various tribunals, high courts or the Supreme Court.
The amendments seek to align CGST Act Central goods and services tax) with the provisions of the Tribunal Reforms Act, 2021 with respect to appointment of president and members of the GSTAT.
The amendments also propose a minimum age of 50 years for appointment as president and members of the tribunal.
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Esta historia es de la edición December 14, 2023 de Hindustan Times.
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